The main comment relates to reducing tax rates. This has resulted in gains in business tax competitiveness which is expected to raise investment and attract foreign capital.

Why did Varney have such difficulty in understanding this concept in his study on Northern Ireland?

In relation to personal tax, the study concludes that a flatter personal income tax structure, along with better targeting of tax reliefs, has generally improved work incentives and helped to boost female labour force participation.

The survey is interesting from an Irish perspective given the numerous Canadian cases which have been used successfully as persuasive authority in Irish cases.